The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its alleged failure to disclose limits on political donations ahead of the 2027 general elections.
SERAP filed the suit at the Federal High Court in Abuja, asking the court to order INEC to state whether it has set limits on political contributions under Section 91 of the Electoral Act 2026.
The organisation also wants INEC to publish any limits it has set and explain how it plans to enforce them.
The suit, marked FHC/ABJ/CS/2114/2026, is also asking INEC to disclose the systems and procedures it has put in place to monitor political donations and campaign spending.
SERAP said the failure to make the limits public has left political parties, candidates, donors and voters uncertain about the rules governing political donations.
“Greater transparency in political financing is essential to ensuring that the 2027 elections are conducted on a level playing field and that citizens are able to make free and informed political choices,” SERAP said in the suit.
The organisation is further asking the court to compel INEC to publish political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election expenditure returns for 2023 to 2025.
It also wants the commission to release its examination and audit reports on political parties, including reports submitted to the National Assembly, as well as details of actions taken against political-finance violations.
SERAP argued that INEC’s constitutional duty goes beyond simply receiving financial records from political parties.
“INEC’s constitutional responsibility is not simply to receive financial statements from political parties,” the organisation said, adding that the Constitution requires the commission to examine party finances, carry out necessary investigations and report to the National Assembly.
SERAP is also seeking details of INEC’s plans to monitor political financing during the 2027 elections, including cash and non-cash donations, digital and social media advertising, political consultants and campaign spending by third parties.
The organisation said Section 91(1) of the Electoral Act 2026 gives INEC the power to limit the amount of money or other assets an individual can donate to a political party or candidate.
It argued that if INEC has exercised that power, Nigerians should have access to the limits and information on how compliance will be monitored.
SERAP said disclosure was particularly important because political parties and candidates had already started raising funds and spending money in preparation for the 2027 elections.
The organisation also relied on Sections 225 and 226 of the Constitution in seeking information about INEC’s examination of party finances and reports submitted to the National Assembly.
The case was filed by SERAP’s lawyers, Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke.
No date has been fixed for the hearing of the suit.